EBU Single Rulebook Q&A 13 March 2015 2015_1895 Own funds – Share premium accounts

There is an agreement for transfer of profit and coverage of losses (i.e. Profit and Loss Transfer Agreement, PLTA) between the credit institution in question and its mother credit institution, therefore the shares of the credit institution are in the future no longer eligible as a CET1 items (confer Question ID 408/2013 – now archived).